Are scanned invoices admissible for audit?

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If I only keep scanned images of purchase invoice / sales invoice / credit note / debit note etc and destroy the actual hard copies, os that allowed as per GST and Income Tax laws?

lot big companies with whom I am presently doing business only keep scanned images and destroy hard copies.

awaiting ur pov.....
Replies (3)
Go through Sections 35 & 36 of CGST Act 2017.
Records of transaction is mandatorily to be kept for atleast 5 years.
As per section 35 we can keep records in electronic format. However I specially need 2 know about sales bills issued by my vendor which are purchase bills 2 me.

As per GST ITC rules, I must have the tax invoice to avail itc on purchase. now my question is whether itc is allowed against xerox / scanned purchase bills?

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